10-3-23 Entry on and inspection of property--Listing of taxpayers.
Entry on and inspection of property--Listing of taxpayers.
The director of
equalization may enter upon and inspect all property for the purpose of determining the value of the
property or to discover and list property that has been omitted from the assessment rolls. Each year,
the director shall list the taxpayers whose property has been inspected as provided in this section and
shall file the list with the county auditor.
Source: SL 1957, ch 477, § 8 (6); SDC Supp 1960, § 57.03A08 (6); SL 2008, ch 37, § 32.